Hi Jakub,
this is a v3 version of my OpenMP 5.0 structure element mapping patch,
v2 was here: https://gcc.gnu.org/pipermail/gcc-patches/2020-December/561139.html

This v3 adds a small bug fix, where the initialization of the refcount didn't
handle all cases, fixed by using gomp_refcount_increment here (more consistent).

I know you had performance concerns in the last round, compared with your 
sorting
approach. I'll try to research on that later. Getting the v3 patch posted before
backporting to devel/omp/gcc-11.

Thanks,
Chung-Lin

        libgomp/
        * hashtab.h (htab_clear): New function with initialization code
        factored out from...
        (htab_create): ...here, adjust to use htab_clear function.

        * libgomp.h (REFCOUNT_SPECIAL): New symbol to denote range of
        special refcount values, add comments.
        (REFCOUNT_INFINITY): Adjust definition to use REFCOUNT_SPECIAL.
        (REFCOUNT_LINK): Likewise.
        (REFCOUNT_STRUCTELEM): New special refcount range for structure
        element siblings.
        (REFCOUNT_STRUCTELEM_P): Macro for testing for structure element
        sibling maps.
        (REFCOUNT_STRUCTELEM_FLAG_FIRST): Flag to indicate first sibling.
        (REFCOUNT_STRUCTELEM_FLAG_LAST):  Flag to indicate last sibling.
        (REFCOUNT_STRUCTELEM_FIRST_P): Macro to test _FIRST flag.
        (REFCOUNT_STRUCTELEM_LAST_P): Macro to test _LAST flag.
        (struct splay_tree_key_s): Add structelem_refcount and
        structelem_refcount_ptr fields into a union with dynamic_refcount.
        Add comments.
        (gomp_map_vars): Delete declaration.
        (gomp_map_vars_async): Likewise.
        (gomp_unmap_vars): Likewise.
        (gomp_unmap_vars_async): Likewise.
        (goacc_map_vars): New declaration.
        (goacc_unmap_vars): Likewise.

        * oacc-mem.c (acc_map_data): Adjust to use goacc_map_vars.
        (goacc_enter_datum): Likewise.
        (goacc_enter_data_internal): Likewise.
        * oacc-parallel.c (GOACC_parallel_keyed): Adjust to use goacc_map_vars
        and goacc_unmap_vars.
        (GOACC_data_start): Adjust to use goacc_map_vars.
        (GOACC_data_end): Adjust to use goacc_unmap_vars.

        * target.c (hash_entry_type): New typedef.
        (htab_alloc): New function hook for hashtab.h.
        (htab_free): Likewise.
        (htab_hash): Likewise.
        (htab_eq): Likewise.
        (hashtab.h): Add file include.
        (gomp_increment_refcount): New function.
        (gomp_decrement_refcount): Likewise.
        (gomp_map_vars_existing): Add refcount_set parameter, adjust to use
        gomp_increment_refcount.
        (gomp_map_fields_existing): Add refcount_set parameter, adjust calls
        to gomp_map_vars_existing.

        (gomp_map_vars_internal): Add refcount_set parameter, add local openmp_p
        variable to guard OpenMP specific paths, adjust calls to
        gomp_map_vars_existing, add structure element sibling splay_tree_key
        sequence creation code, adjust Fortran map case to avoid increment
        under OpenMP.
        (gomp_map_vars): Adjust to static, add refcount_set parameter, manage
        local refcount_set if caller passed in NULL, adjust call to
        gomp_map_vars_internal.
        (gomp_map_vars_async): Adjust and rename into...
        (goacc_map_vars): ...this new function, adjust call to
        gomp_map_vars_internal.

        (gomp_remove_splay_tree_key): New function with code factored out from
        gomp_remove_var_internal.
        (gomp_remove_var_internal): Add code to handle removing multiple
        splay_tree_key sequence for structure elements, adjust code to use
        gomp_remove_splay_tree_key for splay-tree key removal.
        (gomp_unmap_vars_internal): Add refcount_set parameter, adjust to use
        gomp_decrement_refcount.
        (gomp_unmap_vars): Adjust to static, add refcount_set parameter, manage
        local refcount_set if caller passed in NULL, adjust call to
        gomp_unmap_vars_internal.
        (gomp_unmap_vars_async): Adjust and rename into...
        (goacc_unmap_vars): ...this new function, adjust call to
        gomp_unmap_vars_internal.
        (GOMP_target): Manage refcount_set and adjust calls to gomp_map_vars and
        gomp_unmap_vars.
        (GOMP_target_ext): Likewise.
        (gomp_target_data_fallback): Adjust call to gomp_map_vars.
        (GOMP_target_data): Likewise.
        (GOMP_target_data_ext): Likewise.
        (GOMP_target_end_data): Adjust call to gomp_unmap_vars.
        (gomp_exit_data): Add refcount_set parameter, adjust to use
        gomp_decrement_refcount, adjust to queue splay-tree keys for removal
        after main loop.
        (GOMP_target_enter_exit_data): Manage refcount_set and adjust calls to
        gomp_map_vars and gomp_exit_data.
        (gomp_target_task_fn): Likewise.

        * testsuite/libgomp.c-c++-common/refcount-1.c: New testcase.
        * testsuite/libgomp.c-c++-common/struct-elem-1.c: New testcase.
        * testsuite/libgomp.c-c++-common/struct-elem-2.c: New testcase.
        * testsuite/libgomp.c-c++-common/struct-elem-3.c: New testcase.
        * testsuite/libgomp.c-c++-common/struct-elem-4.c: New testcase.
        * testsuite/libgomp.c-c++-common/struct-elem-5.c: New testcase.
diff --git a/libgomp/hashtab.h b/libgomp/hashtab.h
index 25d6d94c571..26d80813436 100644
--- a/libgomp/hashtab.h
+++ b/libgomp/hashtab.h
@@ -224,6 +224,15 @@ htab_mod_m2 (hashval_t hash, htab_t htab)
   return 1 + htab_mod_1 (hash, p->prime - 2, p->inv_m2, p->shift);
 }
 
+static inline htab_t
+htab_clear (htab_t htab)
+{
+  htab->n_elements = 0;
+  htab->n_deleted = 0;
+  memset (htab->entries, 0, htab->size * sizeof (hash_entry_type));
+  return htab;
+}
+
 /* Create hash table of size SIZE.  */
 
 static htab_t
@@ -238,11 +247,8 @@ htab_create (size_t size)
   result = (htab_t) htab_alloc (sizeof (struct htab)
                                + size * sizeof (hash_entry_type));
   result->size = size;
-  result->n_elements = 0;
-  result->n_deleted = 0;
   result->size_prime_index = size_prime_index;
-  memset (result->entries, 0, size * sizeof (hash_entry_type));
-  return result;
+  return htab_clear (result);
 }
 
 /* Similar to htab_find_slot, but without several unwanted side effects:
diff --git a/libgomp/libgomp.h b/libgomp/libgomp.h
index ef1bb4907b6..8d25dc8e2a8 100644
--- a/libgomp/libgomp.h
+++ b/libgomp/libgomp.h
@@ -1012,11 +1012,35 @@ struct target_mem_desc {
   struct target_var_desc list[];
 };
 
+/* Special value for refcount - mask to indicate existence of special
+   values. Right now we allocate 3 bits.  */
+#define REFCOUNT_SPECIAL (~(uintptr_t) 0x7)
+
 /* Special value for refcount - infinity.  */
-#define REFCOUNT_INFINITY (~(uintptr_t) 0)
+#define REFCOUNT_INFINITY (REFCOUNT_SPECIAL | 0)
 /* Special value for refcount - tgt_offset contains target address of the
    artificial pointer to "omp declare target link" object.  */
-#define REFCOUNT_LINK (~(uintptr_t) 1)
+#define REFCOUNT_LINK     (REFCOUNT_SPECIAL | 1)
+
+/* Special value for refcount - structure element sibling list items.
+   All such key refounts have REFCOUNT_STRUCTELEM bits set, with _FLAG_FIRST
+   and _FLAG_LAST indicating first and last in the created sibling sequence.  
*/
+#define REFCOUNT_STRUCTELEM (REFCOUNT_SPECIAL | 4)
+#define REFCOUNT_STRUCTELEM_P(V)                       \
+  (((V) & REFCOUNT_STRUCTELEM) == REFCOUNT_STRUCTELEM)
+/* The first leading key with _FLAG_FIRST set houses the actual reference count
+   in the structelem_refcount field. Other siblings point to this counter value
+   through its structelem_refcount_ptr field.  */
+#define REFCOUNT_STRUCTELEM_FLAG_FIRST (1)
+/* The last key in the sibling sequence has this set. This is required to
+   indicate the sequence boundary, when we remove the structure sibling list
+   from the map.  */
+#define REFCOUNT_STRUCTELEM_FLAG_LAST  (2)
+
+#define REFCOUNT_STRUCTELEM_FIRST_P(V)                                 \
+  (REFCOUNT_STRUCTELEM_P (V) && ((V) & REFCOUNT_STRUCTELEM_FLAG_FIRST))
+#define REFCOUNT_STRUCTELEM_LAST_P(V)                                  \
+  (REFCOUNT_STRUCTELEM_P (V) && ((V) & REFCOUNT_STRUCTELEM_FLAG_LAST))
 
 /* Special offset values.  */
 #define OFFSET_INLINED (~(uintptr_t) 0)
@@ -1044,8 +1068,22 @@ struct splay_tree_key_s {
   uintptr_t tgt_offset;
   /* Reference count.  */
   uintptr_t refcount;
-  /* Dynamic reference count.  */
-  uintptr_t dynamic_refcount;
+  union {
+    /* Dynamic reference count.  */
+    uintptr_t dynamic_refcount;
+
+    /* Unified reference count for structure element siblings, this is used
+       when REFCOUNT_STRUCTELEM_FIRST_P(k->refcount) == true, the first sibling
+       in a structure element sibling list item sequence.  */
+    uintptr_t structelem_refcount;
+
+    /* When REFCOUNT_STRUCTELEM_P (k->refcount) == true, this field points
+       into the (above) structelem_refcount field of the _FIRST splay_tree_key,
+       the first key in the created sequence. All structure element siblings
+       share a single refcount in this manner. Since these two fields won't be
+       used at the same time, they are stashed in a union.  */
+    uintptr_t *structelem_refcount_ptr;
+  };
   struct splay_tree_aux *aux;
 };
 
@@ -1200,19 +1238,13 @@ extern void gomp_attach_pointer (struct 
gomp_device_descr *,
 extern void gomp_detach_pointer (struct gomp_device_descr *,
                                 struct goacc_asyncqueue *, splay_tree_key,
                                 uintptr_t, bool, struct gomp_coalesce_buf *);
-
-extern struct target_mem_desc *gomp_map_vars (struct gomp_device_descr *,
-                                             size_t, void **, void **,
-                                             size_t *, void *, bool,
-                                             enum gomp_map_vars_kind);
-extern struct target_mem_desc *gomp_map_vars_async (struct gomp_device_descr *,
-                                                   struct goacc_asyncqueue *,
-                                                   size_t, void **, void **,
-                                                   size_t *, void *, bool,
-                                                   enum gomp_map_vars_kind);
-extern void gomp_unmap_vars (struct target_mem_desc *, bool);
-extern void gomp_unmap_vars_async (struct target_mem_desc *, bool,
-                                  struct goacc_asyncqueue *);
+extern struct target_mem_desc *goacc_map_vars (struct gomp_device_descr *,
+                                              struct goacc_asyncqueue *,
+                                              size_t, void **, void **,
+                                              size_t *, void *, bool,
+                                              enum gomp_map_vars_kind);
+extern void goacc_unmap_vars (struct target_mem_desc *, bool,
+                             struct goacc_asyncqueue *);
 extern void gomp_init_device (struct gomp_device_descr *);
 extern bool gomp_fini_device (struct gomp_device_descr *);
 extern void gomp_unload_device (struct gomp_device_descr *);
diff --git a/libgomp/oacc-mem.c b/libgomp/oacc-mem.c
index 405574dfa2b..5cdd110071c 100644
--- a/libgomp/oacc-mem.c
+++ b/libgomp/oacc-mem.c
@@ -402,9 +402,8 @@ acc_map_data (void *h, void *d, size_t s)
       gomp_mutex_unlock (&acc_dev->lock);
 
       struct target_mem_desc *tgt
-       = gomp_map_vars (acc_dev, mapnum, &hostaddrs, &devaddrs, &sizes,
-                        &kinds, true,
-                        GOMP_MAP_VARS_OPENACC | GOMP_MAP_VARS_ENTER_DATA);
+       = goacc_map_vars (acc_dev, NULL, mapnum, &hostaddrs, &devaddrs, &sizes,
+                         &kinds, true, GOMP_MAP_VARS_ENTER_DATA);
       assert (tgt);
       assert (tgt->list_count == 1);
       splay_tree_key n = tgt->list[0].key;
@@ -572,9 +571,8 @@ goacc_enter_datum (void **hostaddrs, size_t *sizes, void 
*kinds, int async)
       goacc_aq aq = get_goacc_asyncqueue (async);
 
       struct target_mem_desc *tgt
-       = gomp_map_vars_async (acc_dev, aq, mapnum, hostaddrs, NULL, sizes,
-                              kinds, true, (GOMP_MAP_VARS_OPENACC
-                                            | GOMP_MAP_VARS_ENTER_DATA));
+       = goacc_map_vars (acc_dev, aq, mapnum, hostaddrs, NULL, sizes,
+                         kinds, true, GOMP_MAP_VARS_ENTER_DATA);
       assert (tgt);
       assert (tgt->list_count == 1);
       n = tgt->list[0].key;
@@ -1070,7 +1068,7 @@ find_group_last (int pos, size_t mapnum, size_t *sizes, 
unsigned short *kinds)
 }
 
 /* Map variables for OpenACC "enter data".  We can't just call
-   gomp_map_vars_async once, because individual mapped variables might have
+   goacc_map_vars once, because individual mapped variables might have
    "exit data" called for them at different times.  */
 
 static void
@@ -1202,10 +1200,9 @@ goacc_enter_data_internal (struct gomp_device_descr 
*acc_dev, size_t mapnum,
          gomp_mutex_unlock (&acc_dev->lock);
 
          struct target_mem_desc *tgt
-           = gomp_map_vars_async (acc_dev, aq, groupnum, &hostaddrs[i], NULL,
-                                  &sizes[i], &kinds[i], true,
-                                  (GOMP_MAP_VARS_OPENACC
-                                   | GOMP_MAP_VARS_ENTER_DATA));
+           = goacc_map_vars (acc_dev, aq, groupnum, &hostaddrs[i], NULL,
+                             &sizes[i], &kinds[i], true,
+                             GOMP_MAP_VARS_ENTER_DATA);
          assert (tgt);
 
          gomp_mutex_lock (&acc_dev->lock);
diff --git a/libgomp/oacc-parallel.c b/libgomp/oacc-parallel.c
index cf1baf6291d..ca28924a35b 100644
--- a/libgomp/oacc-parallel.c
+++ b/libgomp/oacc-parallel.c
@@ -290,8 +290,8 @@ GOACC_parallel_keyed (int flags_m, void (*fn) (void *),
 
   goacc_aq aq = get_goacc_asyncqueue (async);
 
-  tgt = gomp_map_vars_async (acc_dev, aq, mapnum, hostaddrs, NULL, sizes, 
kinds,
-                            true, GOMP_MAP_VARS_OPENACC);
+  tgt = goacc_map_vars (acc_dev, aq, mapnum, hostaddrs, NULL, sizes, kinds,
+                       true, 0);
   if (profiling_p)
     {
       prof_info.event_type = acc_ev_enter_data_end;
@@ -300,7 +300,7 @@ GOACC_parallel_keyed (int flags_m, void (*fn) (void *),
       goacc_profiling_dispatch (&prof_info, &enter_exit_data_event_info,
                                &api_info);
     }
-  
+
   devaddrs = gomp_alloca (sizeof (void *) * mapnum);
   for (i = 0; i < mapnum; i++)
     devaddrs[i] = (void *) gomp_map_val (tgt, hostaddrs, i);
@@ -321,11 +321,8 @@ GOACC_parallel_keyed (int flags_m, void (*fn) (void *),
                                &api_info);
     }
 
-  /* If running synchronously, unmap immediately.  */
-  if (aq == NULL)
-    gomp_unmap_vars (tgt, true);
-  else
-    gomp_unmap_vars_async (tgt, true, aq);
+  /* If running synchronously (aq == NULL), this will unmap immediately.  */
+  goacc_unmap_vars (tgt, true, aq);
 
   if (profiling_p)
     {
@@ -456,8 +453,7 @@ GOACC_data_start (int flags_m, size_t mapnum,
     {
       prof_info.device_type = acc_device_host;
       api_info.device_type = prof_info.device_type;
-      tgt = gomp_map_vars (NULL, 0, NULL, NULL, NULL, NULL, true,
-                          GOMP_MAP_VARS_OPENACC);
+      tgt = goacc_map_vars (NULL, NULL, 0, NULL, NULL, NULL, NULL, true, 0);
       tgt->prev = thr->mapped_data;
       thr->mapped_data = tgt;
 
@@ -465,8 +461,8 @@ GOACC_data_start (int flags_m, size_t mapnum,
     }
 
   gomp_debug (0, "  %s: prepare mappings\n", __FUNCTION__);
-  tgt = gomp_map_vars (acc_dev, mapnum, hostaddrs, NULL, sizes, kinds, true,
-                      GOMP_MAP_VARS_OPENACC);
+  tgt = goacc_map_vars (acc_dev, NULL, mapnum, hostaddrs, NULL, sizes, kinds,
+                       true, 0);
   gomp_debug (0, "  %s: mappings prepared\n", __FUNCTION__);
   tgt->prev = thr->mapped_data;
   thr->mapped_data = tgt;
@@ -542,7 +538,7 @@ GOACC_data_end (void)
 
   gomp_debug (0, "  %s: restore mappings\n", __FUNCTION__);
   thr->mapped_data = tgt->prev;
-  gomp_unmap_vars (tgt, true);
+  goacc_unmap_vars (tgt, true, NULL);
   gomp_debug (0, "  %s: mappings restored\n", __FUNCTION__);
 
   if (profiling_p)
diff --git a/libgomp/target.c b/libgomp/target.c
index 2150e5d79b2..bb09d501dd6 100644
--- a/libgomp/target.c
+++ b/libgomp/target.c
@@ -44,6 +44,23 @@
 #include "plugin-suffix.h"
 #endif
 
+typedef uintptr_t *hash_entry_type;
+static inline void * htab_alloc (size_t size) { return gomp_malloc (size); }
+static inline void htab_free (void *ptr) { free (ptr); }
+#include "hashtab.h"
+
+static inline hashval_t
+htab_hash (hash_entry_type element)
+{
+  return hash_pointer ((void *) element);
+}
+
+static inline bool
+htab_eq (hash_entry_type x, hash_entry_type y)
+{
+  return x == y;
+}
+
 #define FIELD_TGT_EMPTY (~(size_t) 0)
 
 static void gomp_target_init (void);
@@ -360,6 +377,113 @@ gomp_free_device_memory (struct gomp_device_descr 
*devicep, void *devptr)
     }
 }
 
+/* Increment reference count of a splay_tree_key region K by 1.
+   If REFCOUNT_SET != NULL, use it to track already seen refcounts, and only
+   increment the value if refcount is not yet contained in the set (used for
+   OpenMP 5.0, which specifies that a region's refcount is adjusted at most
+   once for each construct).  */
+
+static inline void
+gomp_increment_refcount (splay_tree_key k, htab_t *refcount_set)
+{
+  if (k == NULL || k->refcount == REFCOUNT_INFINITY)
+    return;
+
+  uintptr_t *refcount_ptr = &k->refcount;
+
+  if (REFCOUNT_STRUCTELEM_FIRST_P (k->refcount))
+    refcount_ptr = &k->structelem_refcount;
+  else if (REFCOUNT_STRUCTELEM_P (k->refcount))
+    refcount_ptr = k->structelem_refcount_ptr;
+
+  if (refcount_set)
+    {
+      if (htab_find (*refcount_set, refcount_ptr))
+       return;
+      uintptr_t **slot = htab_find_slot (refcount_set, refcount_ptr, INSERT);
+      *slot = refcount_ptr;
+    }
+
+  *refcount_ptr += 1;
+  return;
+}
+
+/* Decrement reference count of a splay_tree_key region K by 1, or if DELETE_P
+   is true, set reference count to zero. If REFCOUNT_SET != NULL, use it to
+   track already seen refcounts, and only adjust the value if refcount is not
+   yet contained in the set (like gomp_increment_refcount).
+
+   Return out-values: set *DO_COPY to true if we set the refcount to zero, or
+   it is already zero and we know we decremented it earlier. This signals that
+   associated maps should be copied back to host.
+
+   *DO_REMOVE is set to true when we this is the first handling of this 
refcount
+   and we are setting it to zero. This signals a removal of this key from the
+   splay-tree map.
+
+   Copy and removal are separated due to cases like handling of structure
+   elements, e.g. each map of a structure element representing a possible copy
+   out of a structure field has to be handled individually, but we only signal
+   removal for one (the first encountered) sibing map.  */
+
+static inline void
+gomp_decrement_refcount (splay_tree_key k, htab_t *refcount_set, bool delete_p,
+                        bool *do_copy, bool *do_remove)
+{
+  if (k == NULL || k->refcount == REFCOUNT_INFINITY)
+    {
+      *do_copy = *do_remove = false;
+      return;
+    }
+
+  uintptr_t *refcount_ptr = &k->refcount;
+
+  if (REFCOUNT_STRUCTELEM_FIRST_P (k->refcount))
+    refcount_ptr = &k->structelem_refcount;
+  else if (REFCOUNT_STRUCTELEM_P (k->refcount))
+    refcount_ptr = k->structelem_refcount_ptr;
+
+  bool new_encountered_refcount;
+  bool set_to_zero = false;
+  bool is_zero = false;
+
+  uintptr_t orig_refcount = *refcount_ptr;
+
+  if (refcount_set)
+    {
+      if (htab_find (*refcount_set, refcount_ptr))
+       {
+         new_encountered_refcount = false;
+         goto end;
+       }
+
+      uintptr_t **slot = htab_find_slot (refcount_set, refcount_ptr, INSERT);
+      *slot = refcount_ptr;
+      new_encountered_refcount = true;
+    }
+  else
+    /* If no refcount_set being used, assume all keys are being decremented
+       for the first time.  */
+    new_encountered_refcount = true;
+
+  if (delete_p)
+    *refcount_ptr = 0;
+  else if (*refcount_ptr > 0)
+    *refcount_ptr -= 1;
+
+ end:
+  if (*refcount_ptr == 0)
+    {
+      if (orig_refcount > 0)
+       set_to_zero = true;
+
+      is_zero = true;
+    }
+
+  *do_copy = (set_to_zero || (!new_encountered_refcount && is_zero));
+  *do_remove = (new_encountered_refcount && set_to_zero);
+}
+
 /* Handle the case where gomp_map_lookup, splay_tree_lookup or
    gomp_map_0len_lookup found oldn for newn.
    Helper function of gomp_map_vars.  */
@@ -369,7 +493,8 @@ gomp_map_vars_existing (struct gomp_device_descr *devicep,
                        struct goacc_asyncqueue *aq, splay_tree_key oldn,
                        splay_tree_key newn, struct target_var_desc *tgt_var,
                        unsigned char kind, bool always_to_flag,
-                       struct gomp_coalesce_buf *cbuf)
+                       struct gomp_coalesce_buf *cbuf,
+                       htab_t *refcount_set)
 {
   assert (kind != GOMP_MAP_ATTACH);
 
@@ -398,8 +523,7 @@ gomp_map_vars_existing (struct gomp_device_descr *devicep,
                        (void *) newn->host_start,
                        newn->host_end - newn->host_start, cbuf);
 
-  if (oldn->refcount != REFCOUNT_INFINITY)
-    oldn->refcount++;
+  gomp_increment_refcount (oldn, refcount_set);
 }
 
 static int
@@ -453,7 +577,7 @@ gomp_map_fields_existing (struct target_mem_desc *tgt,
                          struct goacc_asyncqueue *aq, splay_tree_key n,
                          size_t first, size_t i, void **hostaddrs,
                          size_t *sizes, void *kinds,
-                         struct gomp_coalesce_buf *cbuf)
+                         struct gomp_coalesce_buf *cbuf, htab_t *refcount_set)
 {
   struct gomp_device_descr *devicep = tgt->device_descr;
   struct splay_tree_s *mem_map = &devicep->mem_map;
@@ -471,7 +595,7 @@ gomp_map_fields_existing (struct target_mem_desc *tgt,
       && n2->host_start - n->host_start == n2->tgt_offset - n->tgt_offset)
     {
       gomp_map_vars_existing (devicep, aq, n2, &cur_node, &tgt->list[i],
-                             kind & typemask, false, cbuf);
+                             kind & typemask, false, cbuf, refcount_set);
       return;
     }
   if (sizes[i] == 0)
@@ -487,7 +611,7 @@ gomp_map_fields_existing (struct target_mem_desc *tgt,
                 == n2->tgt_offset - n->tgt_offset)
            {
              gomp_map_vars_existing (devicep, aq, n2, &cur_node, &tgt->list[i],
-                                     kind & typemask, false, cbuf);
+                                     kind & typemask, false, cbuf, 
refcount_set);
              return;
            }
        }
@@ -499,7 +623,7 @@ gomp_map_fields_existing (struct target_mem_desc *tgt,
          && n2->host_start - n->host_start == n2->tgt_offset - n->tgt_offset)
        {
          gomp_map_vars_existing (devicep, aq, n2, &cur_node, &tgt->list[i],
-                                 kind & typemask, false, cbuf);
+                                 kind & typemask, false, cbuf, refcount_set);
          return;
        }
     }
@@ -671,11 +795,13 @@ gomp_map_vars_internal (struct gomp_device_descr *devicep,
                        struct goacc_asyncqueue *aq, size_t mapnum,
                        void **hostaddrs, void **devaddrs, size_t *sizes,
                        void *kinds, bool short_mapkind,
+                       htab_t *refcount_set,
                        enum gomp_map_vars_kind pragma_kind)
 {
   size_t i, tgt_align, tgt_size, not_found_cnt = 0;
   bool has_firstprivate = false;
   bool has_always_ptrset = false;
+  bool openmp_p = (pragma_kind & GOMP_MAP_VARS_OPENACC) == 0;
   const int rshift = short_mapkind ? 8 : 3;
   const int typemask = short_mapkind ? 0xff : 0x7;
   struct splay_tree_s *mem_map = &devicep->mem_map;
@@ -813,7 +939,7 @@ gomp_map_vars_internal (struct gomp_device_descr *devicep,
            }
          for (i = first; i <= last; i++)
            gomp_map_fields_existing (tgt, aq, n, first, i, hostaddrs,
-                                     sizes, kinds, NULL);
+                                     sizes, kinds, NULL, refcount_set);
          i--;
          continue;
        }
@@ -909,7 +1035,8 @@ gomp_map_vars_internal (struct gomp_device_descr *devicep,
                }
            }
          gomp_map_vars_existing (devicep, aq, n, &cur_node, &tgt->list[i],
-                                 kind & typemask, always_to_cnt > 0, NULL);
+                                 kind & typemask, always_to_cnt > 0, NULL,
+                                 refcount_set);
          i += always_to_cnt;
        }
       else
@@ -1022,6 +1149,7 @@ gomp_map_vars_internal (struct gomp_device_descr *devicep,
       splay_tree_node array = tgt->array;
       size_t j, field_tgt_offset = 0, field_tgt_clear = FIELD_TGT_EMPTY;
       uintptr_t field_tgt_base = 0;
+      splay_tree_key field_tgt_structelem_first = NULL;
 
       for (i = 0; i < mapnum; i++)
        if (has_always_ptrset
@@ -1064,8 +1192,7 @@ gomp_map_vars_internal (struct gomp_device_descr *devicep,
                    tgt->list[j].copy_from = false;
                    tgt->list[j].always_copy_from = false;
                    tgt->list[j].is_attach = false;
-                   if (k->refcount != REFCOUNT_INFINITY)
-                     k->refcount++;
+                   gomp_increment_refcount (k, refcount_set);
                    gomp_map_pointer (k->tgt, aq,
                                      (uintptr_t) *(void **) hostaddrs[j],
                                      k->tgt_offset + ((uintptr_t) hostaddrs[j]
@@ -1153,13 +1280,14 @@ gomp_map_vars_internal (struct gomp_device_descr 
*devicep,
                    field_tgt_base = (uintptr_t) hostaddrs[first];
                    field_tgt_offset = tgt_size;
                    field_tgt_clear = last;
+                   field_tgt_structelem_first = NULL;
                    tgt_size += cur_node.host_end
                                - (uintptr_t) hostaddrs[first];
                    continue;
                  }
                for (i = first; i <= last; i++)
                  gomp_map_fields_existing (tgt, aq, n, first, i, hostaddrs,
-                                           sizes, kinds, cbufp);
+                                           sizes, kinds, cbufp, refcount_set);
                i--;
                continue;
              case GOMP_MAP_ALWAYS_POINTER:
@@ -1236,7 +1364,8 @@ gomp_map_vars_internal (struct gomp_device_descr *devicep,
            splay_tree_key n = splay_tree_lookup (mem_map, k);
            if (n && n->refcount != REFCOUNT_LINK)
              gomp_map_vars_existing (devicep, aq, n, k, &tgt->list[i],
-                                     kind & typemask, false, cbufp);
+                                     kind & typemask, false, cbufp,
+                                     refcount_set);
            else
              {
                k->aux = NULL;
@@ -1252,10 +1381,33 @@ gomp_map_vars_internal (struct gomp_device_descr 
*devicep,
                size_t align = (size_t) 1 << (kind >> rshift);
                tgt->list[i].key = k;
                k->tgt = tgt;
+               k->refcount = 0;
+               k->dynamic_refcount = 0;
                if (field_tgt_clear != FIELD_TGT_EMPTY)
                  {
                    k->tgt_offset = k->host_start - field_tgt_base
                                    + field_tgt_offset;
+                   if (openmp_p)
+                     {
+                       k->refcount = REFCOUNT_STRUCTELEM;
+                       if (field_tgt_structelem_first == NULL)
+                         {
+                           /* Set to first structure element of sequence.  */
+                           k->refcount |= REFCOUNT_STRUCTELEM_FLAG_FIRST;
+                           field_tgt_structelem_first = k;
+                         }
+                       else
+                         /* Point to refcount of leading element, but do not
+                            increment again.  */
+                         k->structelem_refcount_ptr
+                           = &field_tgt_structelem_first->structelem_refcount;
+
+                       if (i == field_tgt_clear)
+                         {
+                           k->refcount |= REFCOUNT_STRUCTELEM_FLAG_LAST;
+                           field_tgt_structelem_first = NULL;
+                         }
+                     }
                    if (i == field_tgt_clear)
                      field_tgt_clear = FIELD_TGT_EMPTY;
                  }
@@ -1265,14 +1417,17 @@ gomp_map_vars_internal (struct gomp_device_descr 
*devicep,
                    k->tgt_offset = tgt_size;
                    tgt_size += k->host_end - k->host_start;
                  }
+               /* First increment, from 0 to 1. gomp_increment_refcount
+                  encapsulates the different increment cases, so use this
+                  instead of directly setting 1 during initialization.  */
+               gomp_increment_refcount (k, refcount_set);
+
                tgt->list[i].copy_from = GOMP_MAP_COPY_FROM_P (kind & typemask);
                tgt->list[i].always_copy_from
                  = GOMP_MAP_ALWAYS_FROM_P (kind & typemask);
                tgt->list[i].is_attach = false;
                tgt->list[i].offset = 0;
                tgt->list[i].length = k->host_end - k->host_start;
-               k->refcount = 1;
-               k->dynamic_refcount = 0;
                tgt->refcount++;
                array->left = NULL;
                array->right = NULL;
@@ -1328,8 +1483,14 @@ gomp_map_vars_internal (struct gomp_device_descr 
*devicep,
                            tgt->list[j].always_copy_from = false;
                            tgt->list[j].is_attach = false;
                            tgt->list[i].has_null_ptr_assoc |= !(*(void **) 
hostaddrs[j]);
-                           if (k->refcount != REFCOUNT_INFINITY)
-                             k->refcount++;
+                           /* For OpenMP, the use of refcount_sets causes
+                              errors if we set k->refcount = 1 above but also
+                              increment it again here, for decrementing will
+                              not properly match, since we decrement only once
+                              for each key's refcount. Therefore avoid this
+                              increment for OpenMP constructs.  */
+                           if (!openmp_p)
+                             gomp_increment_refcount (k, refcount_set);
                            gomp_map_pointer (tgt, aq,
                                              (uintptr_t) *(void **) 
hostaddrs[j],
                                              k->tgt_offset
@@ -1426,24 +1587,41 @@ gomp_map_vars_internal (struct gomp_device_descr 
*devicep,
   return tgt;
 }
 
-attribute_hidden struct target_mem_desc *
+static struct target_mem_desc *
 gomp_map_vars (struct gomp_device_descr *devicep, size_t mapnum,
               void **hostaddrs, void **devaddrs, size_t *sizes, void *kinds,
-              bool short_mapkind, enum gomp_map_vars_kind pragma_kind)
+              bool short_mapkind, htab_t *refcount_set,
+              enum gomp_map_vars_kind pragma_kind)
 {
-  return gomp_map_vars_internal (devicep, NULL, mapnum, hostaddrs, devaddrs,
-                                sizes, kinds, short_mapkind, pragma_kind);
+  /* This management of a local refcount_set is for convenience of callers
+     who do not share a refcount_set over multiple map/unmap uses.  */
+  htab_t local_refcount_set = NULL;
+  if (refcount_set == NULL)
+    {
+      local_refcount_set = htab_create (mapnum);
+      refcount_set = &local_refcount_set;
+    }
+
+  struct target_mem_desc *tgt;
+  tgt = gomp_map_vars_internal (devicep, NULL, mapnum, hostaddrs, devaddrs,
+                               sizes, kinds, short_mapkind, refcount_set,
+                               pragma_kind);
+  if (local_refcount_set)
+    htab_free (local_refcount_set);
+
+  return tgt;
 }
 
 attribute_hidden struct target_mem_desc *
-gomp_map_vars_async (struct gomp_device_descr *devicep,
-                    struct goacc_asyncqueue *aq, size_t mapnum,
-                    void **hostaddrs, void **devaddrs, size_t *sizes,
-                    void *kinds, bool short_mapkind,
-                    enum gomp_map_vars_kind pragma_kind)
+goacc_map_vars (struct gomp_device_descr *devicep,
+               struct goacc_asyncqueue *aq, size_t mapnum,
+               void **hostaddrs, void **devaddrs, size_t *sizes,
+               void *kinds, bool short_mapkind,
+               enum gomp_map_vars_kind pragma_kind)
 {
   return gomp_map_vars_internal (devicep, aq, mapnum, hostaddrs, devaddrs,
-                                sizes, kinds, short_mapkind, pragma_kind);
+                                sizes, kinds, short_mapkind, NULL,
+                                GOMP_MAP_VARS_OPENACC | pragma_kind);
 }
 
 static void
@@ -1481,22 +1659,56 @@ gomp_unref_tgt_void (void *ptr)
   (void) gomp_unref_tgt (ptr);
 }
 
-static inline __attribute__((always_inline)) bool
-gomp_remove_var_internal (struct gomp_device_descr *devicep, splay_tree_key k,
-                         struct goacc_asyncqueue *aq)
+static void
+gomp_remove_splay_tree_key (splay_tree sp, splay_tree_key k)
 {
-  bool is_tgt_unmapped = false;
-  splay_tree_remove (&devicep->mem_map, k);
+  splay_tree_remove (sp, k);
   if (k->aux)
     {
       if (k->aux->link_key)
-       splay_tree_insert (&devicep->mem_map,
-                          (splay_tree_node) k->aux->link_key);
+       splay_tree_insert (sp, (splay_tree_node) k->aux->link_key);
       if (k->aux->attach_count)
        free (k->aux->attach_count);
       free (k->aux);
       k->aux = NULL;
     }
+}
+
+static inline __attribute__((always_inline)) bool
+gomp_remove_var_internal (struct gomp_device_descr *devicep, splay_tree_key k,
+                         struct goacc_asyncqueue *aq)
+{
+  bool is_tgt_unmapped = false;
+
+  if (REFCOUNT_STRUCTELEM_P (k->refcount))
+    {
+      if (REFCOUNT_STRUCTELEM_FIRST_P (k->refcount) == false)
+       /* Infer the splay_tree_key of the first structelem key using the
+          pointer to the first structleme_refcount.  */
+       k = (splay_tree_key) ((char *) k->structelem_refcount_ptr
+                             - offsetof (struct splay_tree_key_s,
+                                         structelem_refcount));
+      assert (REFCOUNT_STRUCTELEM_FIRST_P (k->refcount));
+
+      /* The array created by gomp_map_vars is an array of splay_tree_nodes,
+        with the splay_tree_keys embedded inside.  */
+      splay_tree_node node =
+       (splay_tree_node) ((char *) k
+                          - offsetof (struct splay_tree_node_s, key));
+      while (true)
+       {
+         /* Starting from the _FIRST key, and continue for all following
+            sibling keys.  */
+         gomp_remove_splay_tree_key (&devicep->mem_map, k);
+         if (REFCOUNT_STRUCTELEM_LAST_P (k->refcount))
+           break;
+         else
+           k = &(++node)->key;
+       }
+    }
+  else
+    gomp_remove_splay_tree_key (&devicep->mem_map, k);
+
   if (aq)
     devicep->openacc.async.queue_callback_func (aq, gomp_unref_tgt_void,
                                                (void *) k->tgt);
@@ -1530,7 +1742,7 @@ gomp_remove_var_async (struct gomp_device_descr *devicep, 
splay_tree_key k,
 
 static inline __attribute__((always_inline)) void
 gomp_unmap_vars_internal (struct target_mem_desc *tgt, bool do_copyfrom,
-                         struct goacc_asyncqueue *aq)
+                         htab_t *refcount_set, struct goacc_asyncqueue *aq)
 {
   struct gomp_device_descr *devicep = tgt->device_descr;
 
@@ -1573,23 +1785,17 @@ gomp_unmap_vars_internal (struct target_mem_desc *tgt, 
bool do_copyfrom,
       if (tgt->list[i].is_attach)
        continue;
 
-      bool do_unmap = false;
-      if (k->refcount > 1 && k->refcount != REFCOUNT_INFINITY)
-       k->refcount--;
-      else if (k->refcount == 1)
-       {
-         k->refcount--;
-         do_unmap = true;
-       }
+      bool do_copy, do_remove;
+      gomp_decrement_refcount (k, refcount_set, false, &do_copy, &do_remove);
 
-      if ((do_unmap && do_copyfrom && tgt->list[i].copy_from)
+      if ((do_copy && do_copyfrom && tgt->list[i].copy_from)
          || tgt->list[i].always_copy_from)
        gomp_copy_dev2host (devicep, aq,
                            (void *) (k->host_start + tgt->list[i].offset),
                            (void *) (k->tgt->tgt_start + k->tgt_offset
                                      + tgt->list[i].offset),
                            tgt->list[i].length);
-      if (do_unmap)
+      if (do_remove)
        {
          struct target_mem_desc *k_tgt = k->tgt;
          bool is_tgt_unmapped = gomp_remove_var (devicep, k);
@@ -1610,17 +1816,30 @@ gomp_unmap_vars_internal (struct target_mem_desc *tgt, 
bool do_copyfrom,
   gomp_mutex_unlock (&devicep->lock);
 }
 
-attribute_hidden void
-gomp_unmap_vars (struct target_mem_desc *tgt, bool do_copyfrom)
+static void
+gomp_unmap_vars (struct target_mem_desc *tgt, bool do_copyfrom,
+                htab_t *refcount_set)
 {
-  gomp_unmap_vars_internal (tgt, do_copyfrom, NULL);
+  /* This management of a local refcount_set is for convenience of callers
+     who do not share a refcount_set over multiple map/unmap uses.  */
+  htab_t local_refcount_set = NULL;
+  if (refcount_set == NULL)
+    {
+      local_refcount_set = htab_create (tgt->list_count);
+      refcount_set = &local_refcount_set;
+    }
+
+  gomp_unmap_vars_internal (tgt, do_copyfrom, refcount_set, NULL);
+
+  if (local_refcount_set)
+    htab_free (local_refcount_set);
 }
 
 attribute_hidden void
-gomp_unmap_vars_async (struct target_mem_desc *tgt, bool do_copyfrom,
-                      struct goacc_asyncqueue *aq)
+goacc_unmap_vars (struct target_mem_desc *tgt, bool do_copyfrom,
+                 struct goacc_asyncqueue *aq)
 {
-  gomp_unmap_vars_internal (tgt, do_copyfrom, aq);
+  gomp_unmap_vars_internal (tgt, do_copyfrom, NULL, aq);
 }
 
 static void
@@ -2130,12 +2349,15 @@ GOMP_target (int device, void (*fn) (void *), const 
void *unused,
       || !(fn_addr = gomp_get_target_fn_addr (devicep, fn)))
     return gomp_target_fallback (fn, hostaddrs, devicep);
 
+  htab_t refcount_set = htab_create (mapnum);
   struct target_mem_desc *tgt_vars
     = gomp_map_vars (devicep, mapnum, hostaddrs, NULL, sizes, kinds, false,
-                    GOMP_MAP_VARS_TARGET);
+                    &refcount_set, GOMP_MAP_VARS_TARGET);
   devicep->run_func (devicep->target_id, fn_addr, (void *) tgt_vars->tgt_start,
                     NULL);
-  gomp_unmap_vars (tgt_vars, true);
+  htab_clear (refcount_set);
+  gomp_unmap_vars (tgt_vars, true, &refcount_set);
+  htab_free (refcount_set);
 }
 
 static inline unsigned int
@@ -2269,6 +2491,8 @@ GOMP_target_ext (int device, void (*fn) (void *), size_t 
mapnum,
     }
 
   struct target_mem_desc *tgt_vars;
+  htab_t refcount_set = NULL;
+
   if (devicep->capabilities & GOMP_OFFLOAD_CAP_SHARED_MEM)
     {
       if (!fpc_done)
@@ -2285,13 +2509,21 @@ GOMP_target_ext (int device, void (*fn) (void *), 
size_t mapnum,
       tgt_vars = NULL;
     }
   else
-    tgt_vars = gomp_map_vars (devicep, mapnum, hostaddrs, NULL, sizes, kinds,
-                             true, GOMP_MAP_VARS_TARGET);
+    {
+      refcount_set = htab_create (mapnum);
+      tgt_vars = gomp_map_vars (devicep, mapnum, hostaddrs, NULL, sizes, kinds,
+                               true, &refcount_set, GOMP_MAP_VARS_TARGET);
+    }
   devicep->run_func (devicep->target_id, fn_addr,
                     tgt_vars ? (void *) tgt_vars->tgt_start : hostaddrs,
                     args);
   if (tgt_vars)
-    gomp_unmap_vars (tgt_vars, true);
+    {
+      htab_clear (refcount_set);
+      gomp_unmap_vars (tgt_vars, true, &refcount_set);
+    }
+  if (refcount_set)
+    htab_free (refcount_set);
 }
 
 /* Host fallback for GOMP_target_data{,_ext} routines.  */
@@ -2314,7 +2546,7 @@ gomp_target_data_fallback (struct gomp_device_descr 
*devicep)
          would get out of sync.  */
       struct target_mem_desc *tgt
        = gomp_map_vars (NULL, 0, NULL, NULL, NULL, NULL, false,
-                        GOMP_MAP_VARS_DATA);
+                        NULL, GOMP_MAP_VARS_DATA);
       tgt->prev = icv->target_data;
       icv->target_data = tgt;
     }
@@ -2333,7 +2565,7 @@ GOMP_target_data (int device, const void *unused, size_t 
mapnum,
 
   struct target_mem_desc *tgt
     = gomp_map_vars (devicep, mapnum, hostaddrs, NULL, sizes, kinds, false,
-                    GOMP_MAP_VARS_DATA);
+                    NULL, GOMP_MAP_VARS_DATA);
   struct gomp_task_icv *icv = gomp_icv (true);
   tgt->prev = icv->target_data;
   icv->target_data = tgt;
@@ -2352,7 +2584,7 @@ GOMP_target_data_ext (int device, size_t mapnum, void 
**hostaddrs,
 
   struct target_mem_desc *tgt
     = gomp_map_vars (devicep, mapnum, hostaddrs, NULL, sizes, kinds, true,
-                    GOMP_MAP_VARS_DATA);
+                    NULL, GOMP_MAP_VARS_DATA);
   struct gomp_task_icv *icv = gomp_icv (true);
   tgt->prev = icv->target_data;
   icv->target_data = tgt;
@@ -2366,7 +2598,7 @@ GOMP_target_end_data (void)
     {
       struct target_mem_desc *tgt = icv->target_data;
       icv->target_data = tgt->prev;
-      gomp_unmap_vars (tgt, true);
+      gomp_unmap_vars (tgt, true, NULL);
     }
 }
 
@@ -2465,7 +2697,8 @@ GOMP_target_update_ext (int device, size_t mapnum, void 
**hostaddrs,
 
 static void
 gomp_exit_data (struct gomp_device_descr *devicep, size_t mapnum,
-               void **hostaddrs, size_t *sizes, unsigned short *kinds)
+               void **hostaddrs, size_t *sizes, unsigned short *kinds,
+               htab_t *refcount_set)
 {
   const int typemask = 0xff;
   size_t i;
@@ -2489,6 +2722,9 @@ gomp_exit_data (struct gomp_device_descr *devicep, size_t 
mapnum,
                               false, NULL);
       }
 
+  int nrmvars = 0;
+  splay_tree_key remove_vars[mapnum];
+
   for (i = 0; i < mapnum; i++)
     {
       struct splay_tree_key_s cur_node;
@@ -2510,22 +2746,32 @@ gomp_exit_data (struct gomp_device_descr *devicep, 
size_t mapnum,
          if (!k)
            continue;
 
-         if (k->refcount > 0 && k->refcount != REFCOUNT_INFINITY)
-           k->refcount--;
-         if ((kind == GOMP_MAP_DELETE
-              || kind == GOMP_MAP_DELETE_ZERO_LEN_ARRAY_SECTION)
-             && k->refcount != REFCOUNT_INFINITY)
-           k->refcount = 0;
+         bool delete_p = (kind == GOMP_MAP_DELETE
+                          || kind == GOMP_MAP_DELETE_ZERO_LEN_ARRAY_SECTION);
+         bool do_copy, do_remove;
+         gomp_decrement_refcount (k, refcount_set, delete_p, &do_copy,
+                                  &do_remove);
 
-         if ((kind == GOMP_MAP_FROM && k->refcount == 0)
+         if ((kind == GOMP_MAP_FROM && do_copy)
              || kind == GOMP_MAP_ALWAYS_FROM)
            gomp_copy_dev2host (devicep, NULL, (void *) cur_node.host_start,
                                (void *) (k->tgt->tgt_start + k->tgt_offset
                                          + cur_node.host_start
                                          - k->host_start),
                                cur_node.host_end - cur_node.host_start);
-         if (k->refcount == 0)
-           gomp_remove_var (devicep, k);
+
+         /* Structure elements lists are removed altogether at once, which
+            may cause immediate deallocation of the target_mem_desc, causing
+            errors if we still have following element siblings to copy back.
+            While we're at it, it also seems more disciplined to simply
+            queue all removals together for processing below.
+
+            Structured block unmapping (i.e. gomp_unmap_vars_internal) should
+            not have this problem, since they maintain an additional
+            tgt->refcount = 1 reference to the target_mem_desc to start with.
+         */
+         if (do_remove)
+           remove_vars[nrmvars++] = k;
          break;
 
        case GOMP_MAP_DETACH:
@@ -2537,6 +2783,9 @@ gomp_exit_data (struct gomp_device_descr *devicep, size_t 
mapnum,
        }
     }
 
+  for (int i = 0; i < nrmvars; i++)
+    gomp_remove_var (devicep, remove_vars[i]);
+
   gomp_mutex_unlock (&devicep->lock);
 }
 
@@ -2616,6 +2865,8 @@ GOMP_target_enter_exit_data (int device, size_t mapnum, 
void **hostaddrs,
        }
     }
 
+  htab_t refcount_set = htab_create (mapnum);
+
   /* The variables are mapped separately such that they can be released
      independently.  */
   size_t i, j;
@@ -2624,7 +2875,8 @@ GOMP_target_enter_exit_data (int device, size_t mapnum, 
void **hostaddrs,
       if ((kinds[i] & 0xff) == GOMP_MAP_STRUCT)
        {
          gomp_map_vars (devicep, sizes[i] + 1, &hostaddrs[i], NULL, &sizes[i],
-                        &kinds[i], true, GOMP_MAP_VARS_ENTER_DATA);
+                        &kinds[i], true, &refcount_set,
+                        GOMP_MAP_VARS_ENTER_DATA);
          i += sizes[i];
        }
       else if ((kinds[i] & 0xff) == GOMP_MAP_TO_PSET)
@@ -2634,7 +2886,8 @@ GOMP_target_enter_exit_data (int device, size_t mapnum, 
void **hostaddrs,
                && !GOMP_MAP_ALWAYS_POINTER_P (get_kind (true, kinds, j) & 
0xff))
              break;
          gomp_map_vars (devicep, j-i, &hostaddrs[i], NULL, &sizes[i],
-                        &kinds[i], true, GOMP_MAP_VARS_ENTER_DATA);
+                        &kinds[i], true, &refcount_set,
+                        GOMP_MAP_VARS_ENTER_DATA);
          i += j - i - 1;
        }
       else if (i + 1 < mapnum && (kinds[i + 1] & 0xff) == GOMP_MAP_ATTACH)
@@ -2642,14 +2895,15 @@ GOMP_target_enter_exit_data (int device, size_t mapnum, 
void **hostaddrs,
          /* An attach operation must be processed together with the mapped
             base-pointer list item.  */
          gomp_map_vars (devicep, 2, &hostaddrs[i], NULL, &sizes[i], &kinds[i],
-                        true, GOMP_MAP_VARS_ENTER_DATA);
+                        true, &refcount_set, GOMP_MAP_VARS_ENTER_DATA);
          i += 1;
        }
       else
        gomp_map_vars (devicep, 1, &hostaddrs[i], NULL, &sizes[i], &kinds[i],
-                      true, GOMP_MAP_VARS_ENTER_DATA);
+                      true, &refcount_set, GOMP_MAP_VARS_ENTER_DATA);
   else
-    gomp_exit_data (devicep, mapnum, hostaddrs, sizes, kinds);
+    gomp_exit_data (devicep, mapnum, hostaddrs, sizes, kinds, &refcount_set);
+  htab_free (refcount_set);
 }
 
 bool
@@ -2674,7 +2928,7 @@ gomp_target_task_fn (void *data)
       if (ttask->state == GOMP_TARGET_TASK_FINISHED)
        {
          if (ttask->tgt)
-           gomp_unmap_vars (ttask->tgt, true);
+           gomp_unmap_vars (ttask->tgt, true, NULL);
          return false;
        }
 
@@ -2688,7 +2942,7 @@ gomp_target_task_fn (void *data)
        {
          ttask->tgt = gomp_map_vars (devicep, ttask->mapnum, ttask->hostaddrs,
                                      NULL, ttask->sizes, ttask->kinds, true,
-                                     GOMP_MAP_VARS_TARGET);
+                                     NULL, GOMP_MAP_VARS_TARGET);
          actual_arguments = (void *) ttask->tgt->tgt_start;
        }
       ttask->state = GOMP_TARGET_TASK_READY_TO_RUN;
@@ -2707,21 +2961,27 @@ gomp_target_task_fn (void *data)
   if (ttask->flags & GOMP_TARGET_FLAG_UPDATE)
     gomp_update (devicep, ttask->mapnum, ttask->hostaddrs, ttask->sizes,
                 ttask->kinds, true);
-  else if ((ttask->flags & GOMP_TARGET_FLAG_EXIT_DATA) == 0)
-    for (i = 0; i < ttask->mapnum; i++)
-      if ((ttask->kinds[i] & 0xff) == GOMP_MAP_STRUCT)
-       {
-         gomp_map_vars (devicep, ttask->sizes[i] + 1, &ttask->hostaddrs[i],
-                        NULL, &ttask->sizes[i], &ttask->kinds[i], true,
-                        GOMP_MAP_VARS_ENTER_DATA);
-         i += ttask->sizes[i];
-       }
-      else
-       gomp_map_vars (devicep, 1, &ttask->hostaddrs[i], NULL, &ttask->sizes[i],
-                      &ttask->kinds[i], true, GOMP_MAP_VARS_ENTER_DATA);
   else
-    gomp_exit_data (devicep, ttask->mapnum, ttask->hostaddrs, ttask->sizes,
-                   ttask->kinds);
+    {
+      htab_t refcount_set = htab_create (ttask->mapnum);
+      if ((ttask->flags & GOMP_TARGET_FLAG_EXIT_DATA) == 0)
+       for (i = 0; i < ttask->mapnum; i++)
+         if ((ttask->kinds[i] & 0xff) == GOMP_MAP_STRUCT)
+           {
+             gomp_map_vars (devicep, ttask->sizes[i] + 1, &ttask->hostaddrs[i],
+                            NULL, &ttask->sizes[i], &ttask->kinds[i], true,
+                            &refcount_set, GOMP_MAP_VARS_ENTER_DATA);
+             i += ttask->sizes[i];
+           }
+         else
+           gomp_map_vars (devicep, 1, &ttask->hostaddrs[i], NULL, 
&ttask->sizes[i],
+                          &ttask->kinds[i], true, &refcount_set,
+                          GOMP_MAP_VARS_ENTER_DATA);
+      else
+       gomp_exit_data (devicep, ttask->mapnum, ttask->hostaddrs, ttask->sizes,
+                       ttask->kinds, &refcount_set);
+      htab_free (refcount_set);
+    }
   return false;
 }
 
diff --git a/libgomp/testsuite/libgomp.c-c++-common/refcount-1.c 
b/libgomp/testsuite/libgomp.c-c++-common/refcount-1.c
new file mode 100644
index 00000000000..5b7c31406c6
--- /dev/null
+++ b/libgomp/testsuite/libgomp.c-c++-common/refcount-1.c
@@ -0,0 +1,52 @@
+#include <omp.h>
+#include <stdlib.h>
+
+int main (void)
+{
+  int d = omp_get_default_device ();
+  int id = omp_get_initial_device ();
+
+  if (d < 0 || d >= omp_get_num_devices ())
+    d = id;
+
+  unsigned int a = 0xcdcdcdcd;
+  #pragma omp target enter data map (to:a)
+
+  a = 0xabababab;
+  unsigned char *p = (unsigned char *) &a;
+  unsigned char *q = p + 2;
+
+  #pragma omp target enter data map (alloc:p[:1], q[:1])
+
+  if (!omp_target_is_present (&a, d))
+    abort ();
+  if (!omp_target_is_present (&p[0], d))
+    abort ();
+  if (!omp_target_is_present (&q[0], d))
+    abort ();
+
+  #pragma omp target exit data map (release:a)
+
+  if (!omp_target_is_present (&a, d))
+    abort ();
+  if (!omp_target_is_present (&p[0], d))
+    abort ();
+  if (!omp_target_is_present (&q[0], d))
+    abort ();
+
+  #pragma omp target exit data map (from:q[:1])
+
+  if (omp_target_is_present (&a, d))
+    abort ();
+  if (omp_target_is_present (&p[0], d))
+    abort ();
+  if (omp_target_is_present (&q[0], d))
+    abort ();
+
+  if (q[0] != 0xcd)
+    abort ();
+  if (p[0] != 0xab)
+    abort ();
+
+  return 0;
+}
diff --git a/libgomp/testsuite/libgomp.c-c++-common/struct-elem-1.c 
b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-1.c
new file mode 100644
index 00000000000..c49d8c12c05
--- /dev/null
+++ b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-1.c
@@ -0,0 +1,29 @@
+#include <omp.h>
+#include <stdlib.h>
+
+struct S
+{
+  int a, b;
+};
+typedef struct S S;
+
+int main (void)
+{
+  int d = omp_get_default_device ();
+  int id = omp_get_initial_device ();
+
+  if (d < 0 || d >= omp_get_num_devices ())
+    d = id;
+
+  S s;
+  #pragma omp target enter data map (alloc: s.a, s.b)
+  #pragma omp target exit data map (release: s.b)
+
+  /* OpenMP 5.0 structure element mapping rules describe that elements of same
+     structure variable should allocate/deallocate in a uniform fashion, so
+     "s.a" should be removed together by above 'exit data'.  */
+  if (omp_target_is_present (&s.a, d))
+    abort ();
+
+  return 0;
+}
diff --git a/libgomp/testsuite/libgomp.c-c++-common/struct-elem-2.c 
b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-2.c
new file mode 100644
index 00000000000..555c6e3e8e0
--- /dev/null
+++ b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-2.c
@@ -0,0 +1,44 @@
+#include <omp.h>
+#include <stdlib.h>
+
+struct S
+{
+  int a, b, c, d;
+};
+typedef struct S S;
+
+int main (void)
+{
+  int d = omp_get_default_device ();
+  int id = omp_get_initial_device ();
+
+  if (d < 0 || d >= omp_get_num_devices ())
+    d = id;
+
+  S s;
+  #pragma omp target enter data map (alloc: s.a, s.b, s.c, s.d)
+  #pragma omp target enter data map (alloc: s.c)
+  #pragma omp target enter data map (alloc: s.b, s.d)
+  #pragma omp target enter data map (alloc: s.a, s.c, s.b)
+
+  #pragma omp target exit data map (release: s.a)
+  #pragma omp target exit data map (release: s.d)
+  #pragma omp target exit data map (release: s.c)
+  #pragma omp target exit data map (release: s.b)
+
+  /* OpenMP 5.0 structure element mapping rules describe that elements of same
+     structure variable should allocate/deallocate in a uniform fashion, so
+     all elements of 's' should be removed together by above 'exit data's.  */
+  if (omp_target_is_present (&s, d))
+    abort ();
+  if (omp_target_is_present (&s.a, d))
+    abort ();
+  if (omp_target_is_present (&s.b, d))
+    abort ();
+  if (omp_target_is_present (&s.c, d))
+    abort ();
+  if (omp_target_is_present (&s.d, d))
+    abort ();
+
+  return 0;
+}
diff --git a/libgomp/testsuite/libgomp.c-c++-common/struct-elem-3.c 
b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-3.c
new file mode 100644
index 00000000000..4850eabd879
--- /dev/null
+++ b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-3.c
@@ -0,0 +1,63 @@
+#include <omp.h>
+#include <stdlib.h>
+
+struct S
+{
+  int a, b, c, d;
+};
+typedef struct S S;
+
+int main (void)
+{
+  int d = omp_get_default_device ();
+  int id = omp_get_initial_device ();
+
+  if (d < 0 || d >= omp_get_num_devices ())
+    d = id;
+
+  S s;
+
+  #pragma omp target enter data map (alloc: s)
+  #pragma omp target enter data map (alloc: s)
+
+  #pragma omp target exit data map (release: s.a)
+  #pragma omp target exit data map (release: s.b)
+
+  /* OpenMP 5.0 structure element mapping rules describe that elements of same
+     structure variable should allocate/deallocate in a uniform fashion, so
+     all elements of 's' should be removed together by above 'exit data's.  */
+  if (omp_target_is_present (&s, d))
+    abort ();
+  if (omp_target_is_present (&s.a, d))
+    abort ();
+  if (omp_target_is_present (&s.b, d))
+    abort ();
+  if (omp_target_is_present (&s.c, d))
+    abort ();
+  if (omp_target_is_present (&s.d, d))
+    abort ();
+
+  #pragma omp target enter data map (alloc: s.a, s.b)
+  #pragma omp target enter data map (alloc: s.a)
+  #pragma omp target enter data map (alloc: s.b)
+
+  #pragma omp target exit data map (release: s)
+  #pragma omp target exit data map (release: s)
+  #pragma omp target exit data map (release: s)
+
+  /* OpenMP 5.0 structure element mapping rules describe that elements of same
+     structure variable should allocate/deallocate in a uniform fashion, so
+     all elements of 's' should be removed together by above 'exit data's.  */
+  if (omp_target_is_present (&s, d))
+    abort ();
+  if (omp_target_is_present (&s.a, d))
+    abort ();
+  if (omp_target_is_present (&s.b, d))
+    abort ();
+  if (omp_target_is_present (&s.c, d))
+    abort ();
+  if (omp_target_is_present (&s.d, d))
+    abort ();
+
+  return 0;
+}
diff --git a/libgomp/testsuite/libgomp.c-c++-common/struct-elem-4.c 
b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-4.c
new file mode 100644
index 00000000000..d50fbf87c02
--- /dev/null
+++ b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-4.c
@@ -0,0 +1,50 @@
+#include <omp.h>
+#include <stdlib.h>
+
+struct S
+{
+  int a, b, c, d, e;
+};
+typedef struct S S;
+
+int main (void)
+{
+  int d = omp_get_default_device ();
+  int id = omp_get_initial_device ();
+
+  if (d < 0 || d >= omp_get_num_devices ())
+    d = id;
+
+  S s = { 1, 2, 3, 4, 5 };
+  #pragma omp target enter data map (to:s)
+
+  int *p = &s.b;
+  int *q = &s.d;
+  #pragma omp target enter data map (alloc: p[:1], q[:1])
+
+  s.b = 88;
+  s.d = 99;
+
+  #pragma omp target exit data map (release: s)
+  if (!omp_target_is_present (&s, d))
+    abort ();
+  if (!omp_target_is_present (&p[0], d))
+    abort ();
+  if (!omp_target_is_present (&q[0], d))
+    abort ();
+
+  #pragma omp target exit data map (from: q[:1])
+  if (omp_target_is_present (&s, d))
+    abort ();
+  if (omp_target_is_present (&p[0], d))
+    abort ();
+  if (omp_target_is_present (&q[0], d))
+    abort ();
+
+  if (q[0] != 4)
+    abort ();
+  if (p[0] != 88)
+    abort ();
+
+  return 0;
+}
diff --git a/libgomp/testsuite/libgomp.c-c++-common/struct-elem-5.c 
b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-5.c
new file mode 100644
index 00000000000..814c30120e5
--- /dev/null
+++ b/libgomp/testsuite/libgomp.c-c++-common/struct-elem-5.c
@@ -0,0 +1,20 @@
+/* { dg-do run } */
+
+struct S
+{
+  int a, b, c;
+};
+typedef struct S S;
+
+int main (void)
+{
+  S s;
+  #pragma omp target data map (alloc: s.a, s.c)
+  {
+    #pragma omp target enter data map (alloc: s.b)
+  }
+
+  return 0;
+}
+/* { dg-output "Trying to map into device 
\\\[\[0-9a-fA-FxX\]+..\[0-9a-fA-FxX\]+\\\) structure element when other mapped 
elements from the same structure weren't mapped together with it" } */
+/* { dg-shouldfail "" } */
diff --git a/libgomp/target.c b/libgomp/target.c
index d373fed8956..f0a66fc83c3 100644
--- a/libgomp/target.c
+++ b/libgomp/target.c
@@ -1559,7 +1559,7 @@ gomp_map_vars_internal (struct gomp_device_descr *devicep,
                size_t align = (size_t) 1 << (kind >> rshift);
                tgt->list[i].key = k;
                k->tgt = tgt;
-               k->refcount = 1;
+               k->refcount = 0;
                k->dynamic_refcount = 0;
                if (field_tgt_clear != FIELD_TGT_EMPTY)
                  {
@@ -1572,7 +1572,6 @@ gomp_map_vars_internal (struct gomp_device_descr *devicep,
                          {
                            /* Set to first structure element of sequence.  */
                            k->refcount |= REFCOUNT_STRUCTELEM_FLAG_FIRST;
-                           k->structelem_refcount = 1;
                            field_tgt_structelem_first = k;
                          }
                        else
@@ -1596,6 +1595,11 @@ gomp_map_vars_internal (struct gomp_device_descr 
*devicep,
                    k->tgt_offset = tgt_size;
                    tgt_size += k->host_end - k->host_start;
                  }
+               /* First increment, from 0 to 1. gomp_increment_refcount
+                  encapsulates the different increment cases, so use this
+                  instead of directly setting 1 during initialization.  */
+               gomp_increment_refcount (k, refcount_set);
+
                tgt->list[i].copy_from = GOMP_MAP_COPY_FROM_P (kind & typemask);
                tgt->list[i].always_copy_from
                  = GOMP_MAP_ALWAYS_FROM_P (kind & typemask);

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